Tuesday, May 6, 2014
George K. Yin (Virginia), Saving the IRS, 100 Va. L. Rev. Online 22 (2014) (Symposium on Tax Reform in a Time of Crisis):
The current controversy involving the IRS's administration of the exempt organization (EO) tax laws is simply the latest in a long succession of similar questions spanning at least five decades. This essay proposes addressing the problem through increased transparency of the IRS's administrative actions involving EOs. Opening up more decision-making to public scrutiny would tend to deter IRS misbehavior, reduce suspicions of such misconduct, and promote fuller communication both to establish impropriety and avert false charges against the agency.